In Re: Cool Fuel,incorporated,debtor. Cool Fuel, Incorporated, a California Corporation v. Board of Equalization of the State of California,appellee

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that ripeness claims may be raised for the first time on appeal
• applying fair contemplation test to assess whether tax claim arose prepetition for taxes assessed postpetition but arising from debtor’s prepetition fuel sales

Source: CourtListener parenthetical corpus (CC0).